The companies then lend them to the museums, thus avoiding the donation tax.

Corporations buy works of art and lend them - to avoid the donation tax - to their museums for public display.

I'll just re-propose my campaign donation tax idea.

This allowed him to avoid capital gains and receive a charitable donation tax deduction on the assumed value to the charity.

Donation tax credits are tax credits given to individual taxpayers or businesses who donate to nonprofit organizations that give out private school scholarships.

CHUM received a Charitable Donation Tax Receipt reflecting the increased value of the property since 2000 largely due to the restoration and site works completed by CHUM.

The company is also involved in efforts to encourage legislation like the Bill Emerson Good Samaritan Act of 1996, which protects good faith donors from civil and criminal liability, as well as donation tax laws that improve incentives for food donors and increase food donations, both large and small.

Assets can be transferred into the living trust by selling it to the trust (through a loan granted to the trust) or donating cash to it (any natural person can donate R100 000 per year without attracting donations tax; 20% donations tax applies to further donations within the same tax year).

Whilst there he encouraged fellow lecturer Graham Hill (who was also to become a judge) to write "Stamp, Death, Estate and Gift Duties (New South Wales, Commonwealth and Australian Capital Territory)", a standard text on the subject in Australia.

There are two levels of exemption from the gift tax.

"Some people believe there's been an elimination of the gift tax as well," she said.

Well, the Times explains, then the federal gift tax applies.

In short, this should not lead us to revisit the idea of a gift tax.

The matter concerning the Federal gift tax, for example, would turn on several factors, including the value of the apartment.

They also refused to raise the city's estate and gift taxes.

It's not known if the restaurant owner filed a gift tax return.

The fact that he paid the gift tax gives him points for prudence.

I am concerned about being liable for charges, like gift taxes.

Gift taxes seemed to dictate that the ball must be sold.

Even if that child wants to make things right with siblings, he could end up using some of his gift tax exemptions to do so.

And a recently amended gift tax should encourage more museum donations.

In 1948 Congress allowed marital deductions for the estate and the gift tax.

However, Medicaid has never honored the annual gift tax exclusion.

Married couples cannot, however, double the amount they lend to an individual free of Federal and gift taxes.

If the fan gives the ball to the player or the baseball team, the gift tax is triggered.

If both spouses have to file gift tax returns, each must do so separately.

He advocates repeal of the state inheritance and gift taxes.

The value of the retained interest, as will be explained in more detail below, is important for gift tax purposes.

Couldn't the fan and the player make a deal to have the player pay the gift tax?

How to shield your assets from the gift tax?

Whether gift tax is due depends on the circumstances.

But because the sale price was reasonable, he said, no gift tax return was due.

There can be gray areas involving gift taxes, however.

Inheritance tax and gift tax are regulated in one law.